What Form 8868 does (and does not do)
Reviewed
The IRS says Form 8868 is used to request an automatic 6-month extension of time to file the organization’s return.
| Your year ends | Original due date | Extended due date | |---|---|---| | December 31 | May 15 | November 15 | | June 30 | November 15 | May 15 |
Weekends and holidays move each date to the next business day. Our due date calculator shows both dates for your year end.
What it does not do
- It does not extend a Form 990-N. Only returns such as the 990-EZ and 990.
- It does not file the return. You still file the 990-EZ by the extended date.
- It must be filed by the original due date. An extension sent after the due date is rejected, and one sent before the tax year ends is rejected too.
California
- FTB: Form 199 gets an automatic 6-month extension of its own, if the organization is not suspended on the original due date and files by the extended date. No form is needed.
- Attorney General: the Registry honors an IRS extension for the RRF-1; see Form RRF-1 and CT-TR-1.
Questions
Can I extend a 990-N?
No. There is no extension for the e-Postcard. It has no late penalty, but three missed years in a row cost the exemption.
The due date has passed. Can I still file an 8868?
No. The IRS rejects an extension received after the due date (F8868-053-01), and 990.tax will not start one. File the return itself as soon as you can.
Does the IRS have to approve it?
It is automatic: you do not give a reason. The IRS still has to accept the e-filed 8868, and we email you when it does.